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petitioner’s repeated claims of uncertainty as to the amounts
received from the payors listed in the statutory notices,
respondent neither secured nor offered copies of the third-party
records to petitioner during the stipulation process. Although
certain witnesses were identified in respondent’s pretrial
memorandum, none were called. Respondent did not even bother to
secure business records under rules 902(11) and 803(6), Federal
Rules of Evidence. See, e.g., Richardson v. Commissioner, T.C.
Memo. 2005-143.
Because petitioner failed to cooperate, to maintain required
records, or to present credible evidence, he is not entitled to
have the burden of proof shifted under section 7491(a). Section
6201(d), however, also imposes on respondent the burden of
producing reasonable and probative information concerning a
deficiency based on third-party information returns where:
the taxpayer asserts a reasonable dispute with respect
to any item of income reported on an information return
* * * and the taxpayer has fully cooperated with the
Secretary (including providing, within a reasonable
period of time, access to and inspection of all
witnesses, information, and documents within the
control of the taxpayer as reasonably requested by the
Secretary).
See Del Monico v. Commissioner, T.C. Memo. 2004-92. In this
case, petitioner failed to provide information in response to
unreasonable requests and belatedly claimed that documents were
not within his control because they were destroyed in a fire.
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Last modified: November 10, 2007